23 T.C. 254 (1954), 42788, Stone v. C. I. R.

Citation: 23 T.C. 254

Opinion Judge: TIETJENS, Judge:

Party Name: GEORGE WINCHESTER STONE, JR., AND HELLEN DEAN STONE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Roswell Magill, Esq., and Albert Rosenblum, Esq., for the petitioners. George E. Grimball, Jr., Esq., for the respondent.

Judge Panel: TURNER, J., dissenting: MURDOCK, OPPER, LeMIRE, and FISHER, JJ., agree with his dissent.

Case Date: November 17, 1954

Court: U.S. Tax Court